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Environmental ethics has become an established subject of philosophy in recent decades in response to the contemporary environmental crisis. This paper aims to provide an overview of the key theories and concepts and critically evaluate the extent of their application in tourism studies.

The paper is based on a systematic literature review of published academic papers that link environmental ethics to tourism. It subsequently attempts to provide a comprehensive review of what is currently a nascent field of research enquiry to comprehend and evaluate the relevance and implications of environmental ethics for tourism. Using a theoretical ethical framework of libertarian extensionism, eco-holism and the conservation ethic, moral debates that arise from their use in tourism are analysed. As a field of academic study that presently lacks research enquiry areas for future research investigation are subsequently identified.

The paper forms a part of the “State of the Art” series and subsequently does not present empirical findings. However, through critical evaluation, it demonstrates the complexity of the application of environmental ethics to tourism through differing perspectives within the subject and when nature’s interests are juxtaposed to concerns of anthropic ethics. To develop a stronger environmental ethics amongst tourism stakeholders that recognises the intrinsic value of nature, it is recommended that ecological virtue and literacy are key elements in this process.

The originality of the paper rests in providing a comprehensive overview of the existing level of application of the theories of environmental ethics to tourism; the appliance of theory to debates of tourism’s environmental challenges; and identifying research directions to help fill knowledge gaps.

Points out that the transformation of Russia into a modern industrial democracy depends to a high degree on the capacity of Russian managers′ to absorb and implement Western management know‐how; this, in turn, depends on the success of trainers to communicate management know‐how into the Russian/post‐Soviet frame of reference. Focuses on Russian managers′ attitudes to a current training programme commissioned under the EC TACIS (Technical Assistance to the CIS) Programme. Twelve managers, all from the construction sector, were asked to state their expectations of the training programme in relation to their companies and themselves. Analysis of the responses suggested that Russian managers have a very limited self‐image as managers and that they see the West as a key source of solutions to Russia′s economic problems. But a striking implication to emerge was that the Russian managers were inclined to misconceive the applicability of Western management to Russian conditions. Concludes that trainers and policy makers may need to do more to make Russian managers aware of the value of Western management knowledge to Russian society.

This paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary provincial hospital, established in 1751. In particular, the paper adds to the literature on accounting within early voluntary hospitals by identifying the relative contributions of the costing system to planning and controlling the operations, assisting decision making and holding managers accountable for their performance.

The paper relies primarily on original documents preserved in the archives of the Newcastle Infirmary.

Although evidence was found of quite sophisticated costing systems, the findings suggest that the majority of the information was produced ex post by the hospital management to demonstrate good stewardship and to engender financial support.

More cases are needed of other hospitals to ascertain how typical the Newcastle Infirmary was of the voluntary hospital sector in the nineteenth century.

Although there are other studies of accounting within British voluntary hospitals, and studies of the use of accounting to drive decision making in profit-making organisations during the nineteenth century, none have investigated the use of accounting as a decision-making tool in a voluntary hospital.

The purpose of this paper is to explore the link between social entrepreneurship and sustainable tourism and to examine the Canadian context in this regard.

The methodology entails a case study approach that includes a thorough review of the related literature and of any existing Canadian sources of hospitality and tourism social entrepreneurship/intrapreneurship projects to determine the state of the Canadian industry with respect to sustainability.

Findings show that there are limited showcased hospitality and tourism social entrepreneurship projects in Canada. Two main assumptions related to the Canadian context can be drawn from this search: (1) There is a lack of hospitality and tourism social entrepreneurship projects and/or, (2) hospitality and tourism social entrepreneurship projects and/or businesses are not recognized and/or there is a lack of awareness of them.

This study assessed the situation in Canada and although it was comprehensive under conditions of limited data availability, it cannot speak to social entrepreneurship in sustainable hospitality and tourism globally, which is a future research opportunity.

The design of a national incentive program would encourage industry sustainability through tax breaks. This voluntary system would require that firms provide standardized annual reports with their tax filings so that reliable industry data could be collected for analysis and understanding of the sustainability of the industry. Participating firms would be distinguished on a public list.

This research has theorized on the connection of social entrepreneurship to sustainable hospitality and tourism such that social entrepreneurship drives sustainable industry growth. This is also the first study of its kind to explore social entrepreneurship’s potential contribution to the sustainability of this industry.

The purpose of this paper is to propose voyeurism as one possible lens to analyse the experiential nature of dark tourism in places of socio‐political danger, thus expanding psychoanalytic understandings of those who travel to a “dark” place.

Freud's and Lacan's theories on voyeurism are used to examine the desire to travel to and gaze upon something that is (socially constructed as) forbidden, such as a place that is portrayed as being hostile to international tourists. A qualitative and critical analysis approach is employed to examine one tourist's experience of travelling to Iran and being imprisoned as a result of taking a photograph of what he thought was a sunrise but also pictured pylons near an electrical plant.

The authors' analysis of the experiences of this tourist in Iran reveals that tourism, in its widest sense, can be experienced as “dark” through the consumption and performance of danger. This finding moves beyond the examination of dark tourism merely as “tourist products”, or that frame a particular moment in time, or are merely founded on one's connection to or perception of the site.

Whilst the authors recognise the limitations of the case study approach taken here, and as such, generalisations cannot be inferred from the findings, it is argued that there is merit in exploring critically the motivational and experiential nature of travel to places that may be considered forbidden, dangerous or hostile in an attempt to further understand the concept of dark tourism from a tourist's lived perspective.

As the authors bring voyeurism into the debate on dark tourism, the study analyses the voyeuristic experiences of a dark tourist. In short, the authors argue that the lived and “deviant” experiential nature of tourism itself can be included in the discussion of “dark tourism”.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.

The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.

The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.

This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.

Examines the present strengths and weaknesses of the general practice system. Proposes a different structure for the future which should provide benefits for both the purchasers and providers of health care, as well as for the patients themselves.

This paper aims to provide a comparative analysis of sustainable tourism development across the Anglophone Caribbean region from the post-independence period of 1962 to the 2020s. The perspective explores the implications of insularity, tourism investment and the pace of technology adoption on the potential realisation of the sustainable development goals (SDGs) in the islands of Jamaica, Barbados, Trinidad and Tobago and the Eastern Caribbean States.

The viewpoint uses secondary data from grey literature such as government policy documents, academic literature, newspapers and consultancy reports to explore the central themes and provide a conceptual framework for the paper.

The findings reveal that Caribbean Small Island Developing States (SIDS) are nearer to the light-green single-sector approach to sustainable tourism development. The overarching findings reveal that the region’s heavy focus on economic priorities results in less attention to competitiveness challenges such as environmental management, social equity and technological innovations.

The research presents a comprehensive overview of the tourism development trajectory of other tourism-dependent island-states. The research offers lessons and cross-learning opportunities that may be useful to decision-makers within SIDS. The main limitation is that the findings may only be transferable and generalised to the extent that other jurisdictions bear similar macroeconomic governance structures and cultural characteristics to Caribbean SIDS.

This paper provides a meaningful discussion and contributes to the body of knowledge on the history of Caribbean tourism development, the challenges and future potential of sustainability and lends itself to opportunities for future research in the Caribbean and other SIDS.

The study outlines the social implications for inclusive, responsible and sustainable tourism that can potentially take Caribbean SIDS from slow growth to efficiency in developing the tourism product, including the technological environment. This can reduce inequalities, contribute to socio-economic development and improve the region’s human capital.

This paper provides a comprehensive comparative analysis of Caribbean tourism development specific to Jamaica, Trinidad and Tobago, Barbados and the Eastern Caribbean States. No previous work has been done to compare tourism development within this grouping. Hence, this paper is essential in informing decision-makers and providing the foundation for continuing research in this area.

这篇观点性论文对英语加勒比地区从1962年独立后到本世纪20年代的可持续旅游发展进行了比较分析。该研究前瞻性探讨了牙买加、巴巴多斯、特立尼达和多巴哥以及东加勒比国家的保守性、旅游投资和技术采用速度对潜在实现可持续发展目标的启示。

该研究利用灰色文献中的二手数据, 如政府政策文件、学术文献、报纸和咨询报告, 进行中心主题探索, 并为论文提供概念性框架。

研究结果显示, 加勒比小岛屿发展中国家(SIDS)更接近于以轻绿的单一部门方式实现可持续旅游发展。总体研究结果显示, 该地区过于关注经济优先事项, 导致对环境管理、社会公平和技术创新等竞争力挑战的关注较少。

本研究全面展现了一些依赖旅游发展的岛屿国家的旅游发展路径概览。这项研究为小岛屿发展中国家的决策者提供了可能有用的经验和交叉学习机会。本文研究局限在于, 只有在与加勒比小岛屿发展中国家类似的宏观经济管理结构和文化特征的行政区, 研究结果才可能转移和推广。

这篇论文提供了有意义的讨论, 有助于认知加勒比旅游发展史、可持续发展的挑战和未来潜力, 并为加勒比和其他小岛屿发展中国家的未来研究提供了机会。

该研究概述了包容性、负责任和可持续的旅游发展的社会启示, 这些启示可能使加勒比小岛屿发展中国家从缓慢发展转变为开发旅游产品(包括技术环境)的效率。这有助于减少不平等现象, 促进社会经济发展, 并改善该地区的人力资本。

本文提供了加勒比旅游发展的综合比较分析, 具体到牙买加、特立尼达和多巴哥、巴巴多斯和东加勒比国家。此前没有研究对这些国家的旅游业发展进行比较。因此, 这篇论文为决策者提供必要信息和为这一领域的继续研究建立了基础。

Este trabajo ofrece un análisis comparativo del desarrollo del turismo sostenible en toda la región del Caribe anglófono desde el período posterior a la independencia de 1962 hasta la década de 2020. Se explora las implicaciones de la insularidad, la inversión turística y el ritmo de adopción de la tecnología en la posible realización de los Objetivos de Desarrollo Sostenible (ODS) en las islas de Jamaica, Barbados, Trinidad y Tobago y los Estados del Caribe Oriental.

El análisis se basa en datos secundarios bibliográficos a partir de documentos de política gubernamental, literatura académica, periódicos e informes de consultoría para explorar los temas centrales y proporcionar un marco conceptual en este documento.

Las conclusiones revelan que los pequeños estados insulares en desarrollo (Caribbean Small Island Developing States, SIDS) están más próximos del enfoque del turismo como único sector económico o sostenibilidad débil para el desarrollo del turismo sostenible. Las conclusiones generales revelan que la fuerte concentración de la región en las prioridades económicas hace que se preste menos atención a los retos de la competitividad, como la gestión medioambiental, la equidad social y las innovaciones tecnológicas.

La investigación presenta una visión global de la trayectoria de desarrollo turístico de otros Estados insulares dependientes del turismo. La investigación ofrece lecciones y oportunidades de aprendizaje que pueden ser útiles para los responsables de la toma de decisiones en los SIDS. La principal limitación es que las conclusiones sólo pueden ser transferibles y generalizadas en la medida en que otras jurisdicciones tengan estructuras de gobernanza macroeconómica y características culturales similares a las de los SIDS del Caribe.

Este documento ofrece un análisis significativo y contribuye al conjunto de conocimientos sobre la historia del desarrollo del turismo en el Caribe, los retos y el potencial futuro de la sostenibilidad, y se presta a oportunidades para futuras investigaciones en el Caribe y otros SIDS.

El estudio esboza las implicaciones sociales del turismo inclusivo, responsable y sostenible que puede llevar a los SIDS del Caribe de un crecimiento lento a la eficiencia en el desarrollo del producto turístico, incluyendo el entorno tecnológico. Esto puede reducir las desigualdades, contribuir al desarrollo socioeconómico y mejorar el capital humano de la región.

Este trabajo proporciona un análisis comparativo exhaustivo del desarrollo del turismo en el Caribe, específico para Jamaica, Trinidad y Tobago, Barbados y los Estados del Caribe Oriental. No se ha realizado ningún trabajo anterior para comparar el desarrollo del turismo dentro de esta agrupación. Por ello, este trabajo es esencial para informar a los responsables de la toma de decisiones y sentar las bases para continuar la investigación en este ámbito.

The main purpose of the study is to promote consideration of the issues and approaches available for costing sustainable buildings with a view to minimising cost overruns, occasioned by conservative whole-life cost estimates. The paper primarily looks at the impact of adopting continuity in whole-life cost models for zero carbon houses.

The study embraces a mathematically based risk procedure based on the binomial theorem for analysing the cost implication of the Lighthouse zero-carbon house project. A practical application of the continuous whole-life cost model is developed and results are compared with existing whole-life cost techniques using finite element methods and Monte Carlo analysis.

With standard whole-life costing, discounted present-value analysis tends to underestimate the cost of a project. Adopting continuity in whole-life cost models presents a clearer picture and profile of the economic realities and decision-choices confronting clients and policy-makers. It also expands the informative scope on the costs of zero-carbon housing projects.

A primary limitation in this work is its focus on just one property type as the unit of analysis. This research is also limited in its consideration of initial and running cost categories only. The capital cost figures for the Lighthouse are indicative rather than definitive.

The continuous whole-life cost technique is a novel and innovative approach in financial appraisal […] Benefits of an improved costing framework will be far-reaching in establishing effective policies aimed at client acceptance and optimally performing supply chain networks.

The continuous whole-life costing pioneers an experimental departure from the stereo-typical discounting mechanism in standard whole-life costing procedures.